Thomas County pays all the debt service on its long- term general obligation bonds on April 1 and October 1 of each year. Accrued interest on these bonds for the stub period October 1– December 31, 2012, was $ 75,000. During its fiscal year ended December 31, 2013, Thomas paid $ 350,000 interest on its long- term general obligation bonds. Accrued interest for the stub period October 1– December 31, 2013, was $ 88,000. Prepare journal entries needed to adjust Thomas County’s 2013 fund financial statements so government- wide statements can be prepared.